{"id":"F2007L03334","name":"Tariff Concession Revocation Order HS2007/679A - Tariff Concession Order 0614659","slug":"tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69227,"registerId":"commonwealth-F2007L03334-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/679A - Tariff Concession Order 0614659","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9707704 made on 14.11.97, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.90.91 | TOYS, metal, with or without accessories, being ANY of thefollowing:(a) land, water, space or air vehicles;(b) light emitting;(c) scientific;(d) tools;(e) spinning;(f) household utensils and appliances;(g) combat and armaments;(h) building;(i) garden or farm;(j) musical, sound, emitting or reproducing;(k) road or railway track;(l) boxes;(m) key rings;(n) communications;(o) badges;(p) jewellery;(q) office equipment including cash registers;(r) engines or motors, non-electricOp. 02.09.97 - TC 9707704 | 5031.12.06 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/679A\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.00.91 | TOYS, metal, with or without accessories, being ANY of thefollowing:(a) land, water, space or air vehicles;(b) light emitting;(c) scientific;(d) tools;(e) spinning;(f) household utensils and appliances;(g) combat and armaments;(h) building;(i) garden or farm;(j) musical, sound, emitting or reproducing;(k) road or railway track;(l) boxes;(m) key rings;(n) communications;(o) badges;(p) jewellery;(q) office equipment including cash registers;(r) engines or motors, non-electricOp. 01.01.07 - TC 0614659 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/679A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope — updating the tariff classification for specific metal toys from one concession order to another. There is no expansion beyond the original purpose of managing tariff concessions for these particular goods."},"complexity_factors":["Short, single-purpose instrument (2 pages)","Minimal cross-referencing — only references to Customs Act 1901 (section 269SD(2)), Customs Tariff Act 1995 (Schedule 4), and the specific tariff items being changed","Straightforward structure: revocation of old order + creation of new order with identical goods description","No nested conditional logic or exceptions","Only one defined term used ('delegate') in context of authorisation","Tabular format makes goods description readable but the list of 18 categories of toys is lengthy"],"plain_english_summary":"This Tariff Concession Revocation Order, signed by Robert Crawford as delegate of the CEO of the Australian Border Force, cancels an earlier concession (TC 9707704) for certain metal toys and replaces it with TC 0614659 effective 1 January 2007. The instrument changes the customs tariff classification and therefore the duty treatment for imported metal toys, so affected importers must use the new concession number when clearing goods to ensure correct duty treatment."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not broaden or narrow the textual description of the goods; it revokes an existing Tariff Concession Order and substitutes a new order that covers the same described items. The substantive scope of goods affected appears unchanged. The practical effect is a re-linking of those goods to a different Schedule 4 item and tariff subheading, which changes the tariff treatment but does not expand the categories of goods covered."},"complexity_factors":["Very short instrument (2 pages) with a single operative action (revoke and replace)","Two tariff subheadings involved (9503.90.91 -> 9503.00.91)","Two Schedule 4 item references (5031.12.06 replaced by 50) requiring cross-reference to the Customs Tariff Act 1995","Cross-reference to s.269SD(2) of the Customs Act 1901 (legal authority)","Single effective date (01.01.2007) reduces temporal complexity","One delegate named (low administrative complexity)"],"plain_english_summary":"**What this instrument does, in plain terms**\n\n- This instrument cancels (revokes) an earlier tariff concession order (TCO Number 9707704) that applied to a defined class of metal toys and replaces it with a new tariff concession order (TCO Number 0614659).\n- The revocation and replacement are made under section 269SD(2) of the Customs Act 1901 by a delegate of the Chief Executive Officer. The change takes effect from 1 January 2007.\n\n**Which goods are affected**\n\n- The goods are metal toys (with or without accessories) described in the Tables. The textual descriptions in the old and new TCOs list the same categories (for example: land, water, space or air vehicles; light emitting; scientific; tools; spinning; household utensils; musical; road or railway track; key rings; communications; jewellery; engines or motors non-electric, etc.). The substantive description of the goods is unchanged.\n\n**What changes mechanically**\n\n- The tariff classification code (the Customs Tariff subheading) listed for the goods is changed from 9503.90.91 (old order) to 9503.00.91 (new order).\n- The Schedule 4 item number that applies to these goods under the Customs Tariff Act 1995 is changed from 5031.12.06 (old order) to 50 (new order). In other words, the goods are now linked to a different item in Part III of Schedule 4 to the Customs Tariff Act 1995, which determines the specific tariff concession that applies.\n- The instrument states the revocation has effect from 01.01.2007 and that the new TCO has effect from that same date.\n\n**Who decides and who pays**\n\n- Decision: a delegate of the Chief Executive Officer of the customs agency (named in the instrument) made the decision under the statutory power cited (s.269SD(2) of the Customs Act 1901).\n- Who pays/benefits: importers and customs brokers are directly affected because the change changes which Schedule 4 item applies to their imports; that, in turn, changes the tariff treatment (for example, the duty rate or any concession) that will apply to those specific toys. Domestic businesses that compete with imports, and consumers, could be indirectly affected through price or supply adjustments.\n\n**Why the instrument exists (as claimed) and how to read that claim**\n\n- The instrument’s stated purpose is administrative: to revoke the old TCO and substitute a new TCO that attaches the goods to a different tariff classification and Schedule 4 item. That is a mechanical reclassification rather than a change to the textual product description.\n- Practical effect of that administrative action: changing the Schedule 4 item typically alters the concessional tariff treatment that applies to the goods. The instrument does not itself state whether that change raises or lowers duties — it only links the goods to a different item number in the Customs Tariff schedule; to see the financial effect you must look up Item 50 and Item 5031.12.06 in Part III of Schedule 4 to the Customs Tariff Act 1995.\n\n**Cost, incentives and implementation considerations**\n\n- Compliance/admin burden: importers, customs brokers and freight agents must update customs declarations to the new tariff subheading and Schedule 4 item number from the stated effective date. That is an administrative cost (re-programming accounting/coding, re-filing or adjusting entries if required).\n- Financial effect on importers and prices: because the Schedule 4 item changed, import duties or concessional conditions applying to these toys may change. That creates an incentive for importers to re-evaluate sourcing, pricing, or product specifications to retain favourable tariff treatment, and could change retail prices or margins.\n- Competitive effects: if the new Schedule 4 item reduces concession levels (i.e. increases duty), domestic producers of similar toys could face less foreign price competition; conversely, if the concession is more generous, import competition could increase. The instrument itself does not state which outcome applies; you must check the two Schedule 4 entries referred to.\n- Implementation risk: risk of misclassification at the border if importers continue to use the old heading or item number, which may cause delays, assessments or penalties until customs records are updated.\n\n**Net practical takeaway**\n\n- This is an administrative revocation and replacement of a tariff concession order for a narrowly described set of metal toys. The product description remains essentially the same; the decisive changes are the tariff subheading and the Schedule 4 item number that determine the precise concession/duty treatment. Importers and customs agents need to change their declarations and check the resulting duty treatment under the new Schedule 4 item."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659","history":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-679a-tariff-concession-order-0614659/documents"}}